GroundRules
RTC § 17131.12
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
- ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]
(a) Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.
(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.
Collected 2026-09-14T05:56:33Z. Source file · JSON